Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to pay ST along with interest and deposits the 25% of penalty within a period of one month from the date of issue of determining order - Commissioner (Appeals) erred in reducing penalty at 25% from 100% of the ST demand without payment of the same
Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to pay ST along with interest and deposits the 25% of penalty within a period of one month from the date of issue of determining order - Commissioner (Appeals) erred in reducing penalty at 25% from 100% of the ST demand without payment of the same
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